CIMA BA2 Exam : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

A company operates a flexible budget system. A budget for direct material cost is set at £12500 for 2500 kgs of material.
It is budgeted that all materials will be obtained at a 5% discount when total production is in excess of 2700 kgs.
What variance is reported if actual material usage is 3000 kgs and the actual cost is £13500?

A. £1000 adverse
B. £1500 favourable
C. £1250 favourable
D. £750 favourable

Question 2

Which of the following is the correct definition is an annuity:

A. A series of cash outflows which goes on forever.
B. A set of regular payments of increasing value.
C. A chain of regular cash flows up to a certain period of time.

Question 3

Refer to the Exhibit.

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.
Which FOUR combinations could possibly have resulted in this situation?

A. Combination D
B. Combination G
C. Combination C
D. Combination F
E. Combination H
F. Combination A
G. Combination E
H. Combination B

Question 4

Refer to the exhibit.

The standard variable cost per unit of Product W is $26. The budgeted sales of Product W in April was 3,300 units. The company recorded the following variances for the month of April:
During April 3,600 units of Product W were actually sold.
The budgeted contribution for Product W in April was to the nearest $000:

Question 5

In a manufacturing company which produces a range of products, the cost of a royalty payment made to the product designer would be classified as A.

A. Administration expense
B. Production overhead
C. Selling and distribution expenses
D. Direct expense

Solutions: